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[[letterhead]] CABLE ADDRESS
ELESCO, N.Y. A.B.C. 5TH & 6TH EDITIONS & BENTLEY'S CODES

THE SUPERHEATER COMPANY
60 EAST 42ND STREET
NEW YORK

DESIGNING ENGINEERS 
AND MANUFACTURERS OF
ELESCO STEAM SUPERHEATERS

FOR LOCOMOTIVE, 
MARINE AND STATIONARY BOILERS;
FEED WATER HEATERS; PIPE COILS, ETC. [[/letterhead]]

July
2nd
1935

Jacques Seligmann & Co., Inc.
3 East 51st Street
New York N Y

Gentlemen: [[underlined]] Attention of Mr. Leon Loeb [[/underlined]]

I acknowledge receipt of your letter of July 1st with reference to your building which is located on the Rue de la Paix in Paris.

Any inquiry with reference to office space should be address to -

Compagnie des Surchauffers
Rue de Berri 29
Paris, France.

It seems to be that although the Rue de la Paix is one of the most famous streets in the world, it is not well suited as an address for an engineering organization.

Faithfully yours,

[[signature]] F.R. F[[?]]

Assistant to the President

FRF/2